Doctrine by topic · DGT Observatory

Professional Partners: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 32 rulings · 2015–2026

Current position

Remuneration for the position of director is always considered income from employment. Professional services provided by a partner are only taxed as income from economic activities if the partner is in the special Social Security regime (self-employed or mutual insurance society) and the activity coincides with the entity's purpose and is listed in the Second Section of the IAE. Transactions between partners and the company with holdings exceeding 25% must be valued at their normal market value.

The DGT's position remains constant regarding the distinction between income from employment for administration and income from economic activities for professional services. Throughout the rulings, the requirement to be in the self-employed regime and the coincidence of activities in the IAE has been maintained. The latest ruling reinforces the obligation to value these transactions at market value due to the related-party nature.

Turning points

  1. V0023-16

    Specifies that for the consideration of economic activities, the activity must be in the Second Section of the IAE Tariffs and be the purpose of the entity.

  2. V0903-26

    Establishes that the agreed value under article 18.6 of the LIS is not applicable when the professional activity does not account for more than 75% of the entity's income, requiring the valuation methods of paragraph 4 of article 18.

Analysis based on 28 of 32 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2801-23 16 Oct 2023

Professional partner remuneration may be considered economic activity income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocios profesionalessociedad civilsección segunda de las tarifasvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2769-18 24 Oct 2018

Socios may be taxed as income or economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocios profesionalessujeto pasivoindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1904-18 27 Jun 2018

Professionals' profits may arise from economic activities or work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalessujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3016-17 20 Nov 2017

Manager remuneration is income from work; VAT depends on independence

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalesindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0902-17 11 Apr 2017

Tax treatment of management remuneration and professional services from partners

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalessujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V4005-16 21 Sept 2016

Port partner services taxed as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocios profesionalesadministradoressujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V4002-16 21 Sept 2016

Services of partners in practice societies deemed as earnings from work for income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocios profesionalesrégimen especial de la seguridad socialsujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3891-16 15 Sept 2016

Societal service remuneration: work income or economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalessujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3696-16 5 Sept 2016

Administrator remuneration is income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocios profesionalesadministradoresvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3657-16 5 Sept 2016

Taxation of professionals' partners depends on role and financial autonomy

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalessujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3504-16 22 Jul 2016

Socios' services to their society: income or economic activities?

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalessujeto pasivo LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0023-16 7 Jan 2016

Administrator remuneration is income from work and services

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalessujeción al iva LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual

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